48 C.F.R. 9904.408-40   Fundamental requirement.

Title 48 - Federal Acquisition Regulations System


Title 48: Federal Acquisition Regulations System
PART 9904—COST ACCOUNTING STANDARDS

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9904.408-40   Fundamental requirement.

(a) The costs of compensated personal absence shall be assigned to the cost accounting period or periods in which the entitlement was earned.

(b) The costs of compensated personal absence for an entire cost accounting period shall be allocated pro-rata on an annual basis among the final cost objectives of that period.

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